DGT Revises Billing Codes, Overbooking and KJS Rules
JAKARTA, DDTCNews – Through the Director General of Taxation Regulation No. PER-8/PJ/2026, the Directorate General of Taxes (DGT) has adjusted provisions relating to tax payment and remittance. This topic is among the subjects covered by national media today, Tuesday (4/8/2026).
The regulation, which took effect on 28 July 2026, adjusts a number of provisions previously governed by PER-10/PJ/2024. The adjustments were performed to accommodate the implementation of the coretax system and the global minimum tax.
"...there is a need to adjust the provisions on the payment and remittance of taxes as well as tax refunds, adjustment of billing codes as well as addition and adjustment of remittance type codes,” reads the considering section of PER-8/PJ/2026.
Through PER-8/PJ/2026, the DGT, amongst others, adjusts the validity period of billing codes from 168 hours (7 × 24 hours) to 336 hours (14 × 24 hours) from the date of issuance. This is not a new provision, as it had previously been stipulated through PENG-4/PJ/2025.
PER-8/PJ/2026 also grants taxpayers the right to cancel a billing code that has not yet been used for payment or has not yet expired. Although this was not provided for under PER-10/PJ/2024, the provision has been in effect since the introduction of the coretax system.
In addition, PER-8/PJ/2026 adjusts the provisions on overbooking as previously regulated under MoF Reg. 81/2024. PER-8/PJ/2026 confirms that tax payments or remittances that are ineligible for overbooking may be subject to an application for a refund of tax overpayment that should not be otherwise payable.
PER-8/PJ/2026 also introduces several new remittance type codes (kode jenis setoran/KJS in Indonesian) relating to the global minimum tax. The provisions on remittance type codes for remittances related to the global minimum tax are consistent with those already set out in PER-6/PJ/2026.
These remittance type codes comprise: 610 for top-up tax under the Income Inclusion Rules (IIR); 620 for top-up tax under the Undertaxed Payment Rules (UTPR); and 630 for top-up tax under the Domestic Minimum Top-Up Tax (DMTT).
In addition to the above topics, there is coverage of a statement letter for marketplace sellers with a turnover exceeding IDR500 million. There is also discussion of the report on results of requests for explanations of data and/or details (laporan hasil permintaan penjelasan atas data dan/atau keterangan/LHP2DK in Indonesian), MoF Reg. 52/2026, a proposal to revise the Financial Relations Between the Central Government and Local Governance Law (HKPD Law), verification of withholding receipts in the coretax system and other matters.
The following is a full review of the tax articles.
Addition and Amendment of KJS under PER-8/PJ/2026
Through PER-8/PJ/2026, the Directorate General of Taxes has added and adjusted remittance type codes (kode jenis setoran/KJS in Indonesian) . These additions and adjustments were performed by revising Appendix B of PER-10/PJ/2024.
This measure was undertaken, amongst other reasons, to accommodate developments in tax regulations, including the implementation of the global minimum tax. There are also adjustments and additions to remittance type codes relating to other tax aspects.
"Amending the Appendix of PER-10/PJ/2024...to be as listed in the appendix, which constitutes an integral part of this director general regulation,” reads number 3 of PER-8/PJ/2026. (DDTCNews)
Sellers With Turnover Above IDR500 Million to Submit Statement Letters
Domestic merchants on marketplace platforms whose turnover has already exceeded IDR500 million are required to submit a statement letter stating that the seller's turnover in the current year exceeds IDR500 million.
This statement letter confirming that turnover has exceeded IDR500 million must be submitted to the marketplace provider as the designated other party no later than the end of the month in which the turnover exceeds the said threshold.
"The statement letter referred to in paragraph (6) must be submitted no later than the end of the month the gross turnover exceeds IDR500 million," reads Article 6 paragraph (7) of the Minister of Finance Regulation (MoF Reg.) 37/2025. (DDTCNews)
DGT Has 44 Business Days to Prepare the LHP2DK
The DGT has flexibility in determining the timeframe for preparing a report on results of requests for explanations of data and/or details (laporan hasil permintaan penjelasan atas data dan/atau keterangan/LHP2DK in Indonesian). The LHP2DK is a report containing the conduct and outcome of a request for explanation of data and/or information, which includes conclusions and recommendations.
Referring to DGT Circular Letter No. SE-8/PJ/2026, the LHP2DK must be completed within a maximum of 44 business days from the submission date of the letter of inquiry (surat permintaan penjelasan atas data dan/atau keterangan/SP2DK in Indonesian).
Further, the timeframe for preparing the LHP2DK may be extended by 22 business days at the discretion of the head of the tax office (kantor pelayanan pajak/KPP in Indonesian). The completion period for the LHP2DK may also be adjusted where taxpayer supervision is subject to specific arrangements. (DDTCNews)
MoF Issues MoF Reg. 52/2026 on Returnable Package Exports and Imports
The Government has issued the Minister of Finance Regulation (MoF Reg.) No. 52/2026 on Temporary Admission and Temporary Exports of Returnable Packages.
This regulation governs the provisions on the temporary admission (import) and release (export) of returnable packages. This is necessary because the existing temporary admission and export regulations (MoF Reg. 178/2017, as amended by MoF Reg. 106/2019) do not yet accommodate returnable packages.
"To provide ease, uniformity and legal certainty for customs services and supervision of the entry and release of returnable packages to and from the customs territory," reads the considering section of MoF Reg. 52/2026. (DDTCNews)
Now Integrated! Tax Invoice & Withholding Receipt Checking in Coretax
The DGT has announced that data on tax invoices and withholding receipts ps for transactions conducted by taxpayers are now integrated within the coretax system.
Taxpayers can independently verify the accuracy of their data through coretax to ensure that tax invoices and withholding receipts correspond to actual transactions. Taxpayers can also identify instances where their identity has been used for transactions they never conducted.
"If you find data that does not match, do not panic. Contact the issuer of the tax invoice or withholding receipts and request cancellation," the DGT advised via its social media channels. (DDTCNews)
To Optimise Revenue, APEKSI Calls for Revision of the HKPD Law
The Association of Indonesia Municipalities (Asosiasi Pemerintah Kota Seluruh Indonesia/APEKSI in Indonesian) has called on the government and the House of Representatives (Dewan Perwakilan Rakyat/DPR in Indonesian) to review the provisions under Law No. 1/2022 on Fiscal Relations Between the Central Government and Local Governance (HKPD Law).
APEKSI Board Chairperson, Eri Cahyadi, stated that a number of provisions in the HKPD Law need to be refined to strengthen the fiscal capacity of local governments without diminishing investment competitiveness.
"We appreciate the simplification of taxes and the reduction of user charges. However, we must also continue to increase revenue to implement continuous and sustainable development," he said at a joint meeting with House Commission II. (DDTCNews)
